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2015 (8) TMI 1144 - AT - Income TaxValidity of reopening of assessment - whether notice u/s 148 was not served in accordance with the provisions of section 282 of the Income Tax Act, 1961 as such the proceedings initiated are void ab-initio and deserves to be quashed? - Held that:- In the present case, the department has not brought anything on record to establish that the brother of the assessee, namely Harcharan Singh, had been authorised by the assessee to accept service of notice on behalf of the assessee. Harcharan Singh, brother of the assessee, also not been shown to be an agent of the assessee, entitled to receive the notice u/s 148 of the Act. In these facts, it cannot be held that receipt of the notice u/s 148 of the Act by Harcharan Singh, brother of the assessee, amounted to service of notice on the assessee, irrespective of the fact that the assessment order passed under section 144 of the Act had been challenged in appeal by the assessee within limitation. - Decided in favour of assessee.
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